Хураангуй:
Financial statements generally portray the financial position, operating outcomes, and cash flow of an entity via collective data. For users of the statements, these data are primitive and preliminary, and cannot directly serve for decision-making. Only through processing, analysis, comparison, evaluation, and interpretation can the needs of users be met. Good research is a key factor in the sustainability of a business. Therefore, in this study, we studied the current situation of businesses engaged in road and bridge construction and repair for the Road and Transportation Development Ministry and developed an appropriate methodology to make decisions based on the specifics and risks of the sector using corporate financial analysis. This allows for a more realistic analysis of the financial situation, and identifying industry risks can influence the company's strategic decisions and ensure the company's stability and financial soundness, such as the transition to a new business sector. The thesis used observation, questioning, and general methods such as analysis and synthesis
